Section 46, The Customs Regu- Citation

(1) The tariff item number of each article entered and Pre~aringthe item number thereof according to the official import or entnes. export list as issued and amended from time to time by the Comptroller by notice in the Gazette shall be shown in the space provided for the purpose upon all entries and shipping bills and each article shall be described in the manner required by the import or export list as the case may require. (2) Where the tariff provides alternative rates of duty for any goods, the entry relating thereto shall, if the proper officer so requires, show on the face thereof the amount of the duty chargeable at the rate to which such goods are liable and on the reverse thereof the amount of duty chargeable at the ineffective alternative rate under the heading "Alternative calculation (no charge)" followed by the declaration by the importer as to the correctness thereof. Forms of entry. Certificates of origin. Release Notes and Delivery Orders. Transhipment bond entries. Provisional entries. Buyin~ commission.